Windsor Company sells a machine for $6,840 with a 12 -month warranty agreement that requires the company to replace all defective parts and to provide the repair labor at no cost to the customers. With sales being made evenly throughout the year, the company sells 620 machines in 2025 (warranty expense is incurred half in 2025 and half in 2026). As a result of product testing, the company estimates that the total warranty cost is $384 per machine (\$170 parts and $214 labor). Assuming that actual warranty costs are incurred exactly as estimated, what journal entries would be made relative to the following facts? Use "Inventory" account to record the parts portion of the warranty expense. (a) Sale of machinery and warranty expense incurred in 2025. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. List all debit entries before credit entries.) Sale of machinery and warranty expense incurred in 2025. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. List all debit entries before credit entries.)